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Oversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation … each year a landowner receives a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… bonds refinance outstanding General Obligation debt issued for transportation, environmental and other purposes. “Thanks … Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 through 2024 … cost bid of 3.034202 percent. A summary of bids received for the Series 2019B Taxable Bonds can be viewed here: …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Town of Johnstown - Fuel Inventory (2019M-178)
… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and … $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of … own meals. DFTA is the City agency primarily responsible for addressing public policy and service issues for the aging. As of 2019, there were over 1.76 million …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… register the vendor in the New York State Vendor File. For more information on registering a foreign vendor, see the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyMembership and Enrollment – Membership and Enrollment
… The benefits of NYSLRS membership can provide your employees financial …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentState Police Bulletin No. SP-253
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSPIA Non-Pensionable Lump Sum Payment and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioTown of Yorktown - Information Technology (2020M-16)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … including four who routinely accessed personal, private and sensitive information (PPSI). Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Technology Transfer Program and Royalty Payments (Follow-Up)
… the Program As part of its duties, the Research Foundation for the State University of New York (Research Foundation) … transfer activity – the formal transfer of rights for intellectual property (IP) developed using SUNY … in the transfer of technology and royalties received for IP developed at SUNY campuses. The initial audit covered …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … totaling $3,012 could not be located. 20 IT devices that cost $19,914 were not listed in the District’s accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologySafety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate threat to the public … identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followEnforcement of Commission Orders and Other Agreements
… or enhance quality of service. These conditions are listed in Commission Orders (Orders), and any violation of an … inspects utility facilities; conducts and participates in hearings; oversees management and operations audits; and … and gas utilities’ performance related to benchmarks set in utility performance plans. Key Findings The Department …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… mandates included in these statutes, which direct the Comptroller and the Chair of the Board to ascertain the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Access Controls Over Selected Critical Systems (Follow-Up)
… Objective To assess the implementation of the two recommendations … owns approximately 60 computer systems, which are used to support its activities. OCFS’ system infrastructure is …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow